| 1. BackgroundNowadays, the knowledge based economy represented by information technology, biotechnology, marine technology, new material etc. is developing rapidly, it has replaced the traditional industrial economy, it has become the new-type economic form leading the world economic development in the 21st century, and it brings a unprecedented impact on economic development of human society. Being the major element of market economy, enterprise organizations faces unprecedented changes, and its traditional management mode faces the enormous challenge. In order to be successful among complicated and keen competition, enterprises have to understand the change and demand of market more quickly, improve the management idea and methods, strengthen the competitiveness of enterprises, and guarantee the survival and development of enterprises. Being part of enterprise management system, the performance estimation system has to improve its theory and methods accordingly.Enterprise performance estimation refers to using mathematical statistics and operational research method, adopting the specific index system, contrast unified evaluation criterion, according to certain procedure, and making objective, fair and correct synthesis judge on the management benefit and operator achievement at a certain period. Enterprise performance estimation is the concrete application of estimation theory and method in the economic field. It based on accounting and financial management, using econometrics principles and modern analysis technology, analysis enterprise operation process, reflects enterprise realistic situation, and predict future developing prospect. Enterprise performance estimation is a great task in the era of knowledge-driven economy. Under the impact of the new economic tide, people generally believe that the traditional performance estimation index are not able to reflect the problems dynamically or completely, they can't analyses or manage initiatively, so they can not be voluntarily connected with strategic objective and strategic management methods of organizations. These inherent problems make the traditional performance estimation system unless and awkward in a world economic integration of information age. Developed information system and widely accepted Hi-Tech information technology make possible the non-financial index estimation, process real-time estimation, intangible performance estimation, customer-lead estimation, enterprise innovation estimation, customer reputation estimation etc. The "Balanced Scorecard" (BSC) created by American enterprises has made a helpful experiment in this respect.In era of knowledge-driven economy, a successful enterprise will no longer depend on the application of traditional financial estimation system only, but also depend on the attention to the non-financial estimation index system more. In order to obtain the strategic advantage during the long-term keen competition, enterprises should pay close attention to the non-financial factor, such as customer satisfaction, market occupation, technological innovation, product innovation, whole staff quality and continually development ability etc. It is a great challenge how to combine the two index systems for enterprisers and theorists. Based on this understanding, this essay carries on the discussion to relevant problems of enterprise's performance estimation index system.2. Threads and structureBecause of above-mentioned backgrounds, I attempt to review the developing history of Chinese and foreign enterprise's estimation index systems as the foundation in terms of theory and practice. This essay studies and analyses the economic value-added index emphatically, balance scorecard and the estimation index system of state-run capital in our country. This essay evaluates the advantages and disadvantages of the three performance estimation index system, and it puts forward the basic assumption to re-construct the performance estimation index system in our country by using a more advanc... |
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